Importing goods into Kenya comes with a range of tax, customs and documentation obligations. With new Kenya import compliance requirements introduced under the Finance Act, 2026, businesses involved in importing goods need to pay closer attention to their customs records and supporting documentation.

From 1 September 2026, importers are required to obtain and retain relevant export documentation issued by the competent authority in the country of export. These documents may be required by the Kenya Revenue Authority (KRA) when verifying an import transaction.

For businesses that regularly import goods into Kenya, understanding and implementing the latest Kenya import compliance requirements is important in reducing the risk of customs disputes, additional tax assessments, penalties and interest.

Kenya Import Compliance Requirements: What Has Changed?

The Finance Act, 2026 introduced additional record-keeping requirements for persons importing goods into Kenya. The changes strengthen the ability of KRA to verify information relating to imported goods and the transactions supporting their customs value.

Under the new requirements, importers must obtain and retain an export declaration, export entry, customs export certificate or an equivalent customs document issued by the competent authority in the country of export.

The documentation should be retained for five years from the date of importation and must be produced to the Commissioner upon request.

These Kenya import compliance requirements mean that importers need to consider documentation obtained from their overseas suppliers as part of their overall customs compliance processes.

What Documents Must Importers Keep?

One of the key changes affecting Kenya import compliance requirements is the obligation to maintain evidence of the exportation of goods from the country of origin or export.

Depending on the exporting country’s customs system, the required documentation may include:

• Export declaration
• Export entry
• Customs export certificate
• Equivalent customs document issued by the relevant customs authority

These documents should be obtained from the exporter or supplier and properly linked to the corresponding Kenyan import transaction.

Businesses should also maintain other supporting import documentation, including:

• Commercial invoices
• Packing lists
• Purchase orders
• Supplier contracts
• Bills of lading or airway bills
• Certificates of origin, where applicable
• Import permits and licences, where applicable
• Customs entry documentation
• Payment records
• Other documents supporting the declared customs value

Maintaining a complete import file makes it easier for a business to demonstrate that the information declared to customs is supported by appropriate evidence.

How Long Should Import Records Be Kept?

Under the new Kenya import compliance requirements, the relevant export documentation must be retained for five years from the date of importation.

This means businesses should have a reliable document-retention system that allows them to retrieve records long after a shipment has been cleared.

For companies handling hundreds or thousands of import transactions, relying on physical files alone may create unnecessary compliance risks. Businesses should consider properly organised digital document-management systems that allow records to be searched and retrieved efficiently.

Import records can be organised according to:

• Importation date
• Supplier
• Customs entry number
• Invoice number
• Shipment reference
• Product or consignment
• Export declaration number

A structured record-keeping process can make it significantly easier to respond to a KRA request.

Why Are the Kenya Import Compliance Requirements Important?

The new rules are particularly important because customs documentation can influence the assessment and verification of the value and other details declared when goods enter Kenya.

Where an importer is unable to provide the required documentation, the Commissioner may question or reject information relating to the importation and make an adjustment to the customs value based on the information available.

This could result in additional tax assessments and potentially expose the importer to penalties and interest.

Therefore, Kenya import compliance requirements should not be viewed simply as an administrative obligation. They form part of the broader tax and customs risk-management framework for businesses importing goods.

What Happens If an Importer Cannot Provide the Required Documents?

Failure to maintain or produce the required documentation may create significant compliance challenges.

Where the required export documentation is unavailable, the Commissioner may reject the declared customs value or make an upward or downward adjustment to the customs value.

An adjustment may subsequently affect the amount of tax payable by the importer.

Depending on the circumstances, the importer could face:

• Additional tax assessments
• Penalties
• Interest
• Customs valuation disputes
• Increased scrutiny from KRA
• Additional compliance reviews
• Other enforcement measures

For this reason, businesses should ensure that their Kenya import compliance requirements are incorporated into their procurement, logistics, finance and tax processes.

How Should Importers Prepare for the New Requirements?

Businesses should take practical steps to ensure that they are ready to comply with the new rules.

1. Inform Your Overseas Suppliers

Importers should communicate the new documentation requirements to their international suppliers.

Suppliers should be informed that export declarations, export entries, customs export certificates or equivalent documents may need to be provided as part of the import documentation.

This should ideally be agreed before the goods are shipped.

2. Update Your Import Documentation Checklist

Businesses should review their existing import checklists and include the relevant export documentation.

The export document should become part of the standard documentation required for every applicable shipment.

This will help businesses incorporate Kenya import compliance requirements into their normal import procedures rather than treating them as an additional task after goods arrive.

3. Strengthen Your Record-Keeping System

Businesses should ensure that all import documentation is securely stored and can be retrieved when required.

A good record-keeping system should allow a business to quickly locate the documents associated with a particular shipment, supplier or customs entry.

Digital records can be particularly useful for businesses with frequent imports.

4. Reconcile Import Documentation

Importers should regularly compare information contained in their:

• Commercial invoices
• Export documentation
• Customs entries
• Purchase orders
• Shipping documents
• Payment records

Any significant differences should be investigated and resolved.

For example, differences in quantities, product descriptions or declared values may create questions during a customs review.

5. Work Closely With Your Customs Clearing Agent

Customs clearing agents play an important role in the importation process, but importers should not assume that the clearing agent carries the entire compliance responsibility.

Businesses should maintain their own internal records and controls.

Clear communication between the importer, overseas supplier, clearing agent, finance team and tax advisers can help ensure that the relevant Kenya import compliance requirements are properly addressed.

6. Conduct an Internal Compliance Review

Businesses that import goods regularly should consider conducting an internal review of their existing import files.

The review can identify:

• Missing export documentation
• Incomplete customs records
• Inconsistent values
• Missing supplier documents
• Weak document-retention procedures
• Gaps in communication with overseas suppliers

Identifying these issues early can help businesses address potential risks before they become the subject of a KRA review.

Kenya Import Compliance Requirements and Customs Valuation

Customs valuation is an important consideration for importers because customs duties and other taxes may be determined using the customs value of imported goods.

The new documentation requirements provide KRA with additional information that can be used to verify the information provided by an importer.

Where the declared customs value cannot be adequately supported, the Commissioner may make the necessary adjustments in accordance with the applicable customs and tax framework.

Businesses should therefore ensure that the value declared for imported goods is supported by appropriate commercial and customs documentation.

Strong Kenya import compliance requirements should include controls that connect the supplier’s documentation, commercial invoice, shipping records and customs declaration.

What Should Be Included in an Import Compliance File?

A well-organised import compliance file should contain sufficient documentation to establish the full history of the transaction.

Depending on the nature of the import, this may include:

Supplier documentation

• Purchase order
• Supplier invoice
• Contract or agreement
• Supplier correspondence

Export documentation

• Export declaration
• Export entry
• Customs export certificate
• Equivalent customs documentation

Shipping documentation

• Bill of lading
• Airway bill
• Packing list
• Freight documentation

Kenyan customs documentation

• Customs declaration
• Customs entry
• Relevant permits
• Certificates of origin where applicable

Financial documentation

• Payment records
• Bank documentation
• Other evidence supporting the transaction value

Having these documents together creates a clear audit trail and strengthens an importer’s ability to respond to questions from KRA.

A Practical Kenya Import Compliance Requirements Checklist

Importers can use the following checklist to assess their readiness:

✓ Have you informed your overseas suppliers about the new requirements?

✓ Are you obtaining the relevant export declaration or equivalent customs document?

✓ Are the export documents linked to the relevant import transaction?

✓ Are you retaining the required records for five years?

✓ Can your business retrieve the documents quickly when requested?

✓ Does the information on your export documents match your Kenyan customs declarations?

✓ Do you have documents supporting the declared customs value?

✓ Are your finance, procurement, logistics and tax teams aligned?

✓ Have you reviewed your existing import files for missing documentation?

✓ Are your customs clearing agents aware of the new compliance expectations?

Businesses that can answer “yes” to these questions will be better positioned to manage their import documentation obligations.

What Businesses Should Do Now

The introduction of these Kenya import compliance requirements highlights the growing importance of proper documentation in Kenya’s customs and tax environment.

Importers should not wait until KRA requests documentation before checking whether their records are complete.

Instead, businesses should establish clear procedures for obtaining export documentation from suppliers, storing the documents securely and ensuring that the information is consistent with the documents submitted during the Kenyan customs clearance process.

For businesses with significant import volumes, periodic customs and tax compliance reviews can also help identify potential gaps before they result in disputes or additional assessments.

Conclusion: Compliance Starts Before the Goods Arrive

The new Kenya import compliance requirements introduce an important additional responsibility for businesses importing goods into the country.

From 1 September 2026, importers are required to obtain and retain relevant export documentation for five years and provide it to the Commissioner when requested.

For importers, the message is clear: customs compliance does not end when goods are cleared at the border.

Businesses need to maintain a complete and reliable record of their import transactions and ensure that supporting documentation can be produced whenever required.

By engaging overseas suppliers early, strengthening internal controls, maintaining proper records and regularly reviewing import documentation, businesses can reduce their exposure to customs valuation disputes, additional tax assessments, penalties and interest.

Ultimately, effective Kenya import compliance requirements management is not just about meeting a regulatory obligation. It is about protecting the business from avoidable tax and customs risks while creating a transparent and defensible import process.

Is your business ready for the new import compliance requirements?

Professional tax and customs advice can help businesses review their current import processes, identify documentation gaps and strengthen their compliance framework.

This article is for general information purposes only and should not be considered tax, legal or customs advice. Businesses should seek professional advice based on their specific circumstances and the latest guidance issued by the relevant authorities.